Office of Management and Budget

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Teresa A. Tancre, CGFM

Dan L. Singer

Budget Review and Concepts Division 

Office of Management and Budget

December 1, 2021

Abnormal Budgetary USSGL Account Balances

Fiscal Service IRC Meeting

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Overview

Budgetary USSGL accounts where ending abnormal balances are required to be resolved before FY 2022-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)

GTAS Prior_Year_Adjustment Attribute (values B, P, X)

GTAS edits 140-147 (SF 133/Schedule P unobligated balance memo lines)

New GTAS validation (effective FY 2022-06) for abnormal beginning balances before FY 2022-09 GTAS reporting window.  For any TAFS and USSGL account currently under GTAS validation 122, beginning balances will be accepted thru FY 2022-12 GTAS reporting window as an exception to this new GTAS validation. 

Beginning FY 2022-04 GTAS reporting window, any FY 2022 abnormal balance GTAS validation exception request will require a written justification (i.e., plan to resolve with milestones) included in agency request.

Budgetary USSGL accounts where ending abnormal balances are required to be resolved before FY 2023-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)

GTAS Prior_Year_Adjustment Attribute (values B, P, X)

GTAS edits 148-155 (SF 133/Schedule P obligated balance memo lines)

New GTAS validation (effective FY 2023-06) above for abnormal beginning balances before FY 2023-09 GTAS reporting window.  For any TAFS and USSGL account currently under GTAS validation 122, beginning balances will be accepted thru FY 2023-12 GTAS reporting window as an exception to this new GTAS validation above. 

Office of Management and Budget

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Overview (continued)

Budgetary USSGL accounts where ending abnormal balances are required to be resolved before FY 2024-09 GTAS reporting window

 List of Budgetary USSGL accounts (Begin_End values B/E, E)

GTAS Prior_Year_Adjustment Attribute (values B, P, X)

GTAS edits 148-155 (SF 133/Schedule P obligated balance memo lines)

GTAS validation (created in FY 2022) (effective FY 2024-06) for abnormal beginning balances before FY 2024-09 GTAS reporting window.  For any TAFS and USSGL account currently under GTAS validation 122, beginning balances will be accepted thru FY 2024-12 GTAS reporting window as an exception to this GTAS validation. 

Budgetary and proprietary USSGL accounts and TC modifications [Pending IRC approval]

Office of Management and Budget

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FY 2022-08 Deadline

Budgetary USSGL accounts

Ending balances only:  411900, 413200, 426600, 451000, 461000, 462000, 470000, 488100, 498100, 490200 where GTAS Prior_Year_Adjustment attribute value X

No abnormal ending balances as of the FY 2022-09 and beyond GTAS reporting windows

Beginning & Ending balances:  412600, 413900, 414900, 422100, 422200, 422500, 425100, 438400, 439400, 439700 where GTAS Prior_Year_Adjustment attribute value X

Abnormal beginning balances permitted thru FY 2022-12 GTAS reporting window

No abnormal ending balances as of the FY 2022-09 and beyond GTAS reporting windows

GTAS Edits 140-147 (SF 133/Schedule P unobligated balance memo lines)

Office of Management and Budget

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FY 2022-08 Deadline

GTAS Edits 140-143 (FY 2022 GTAS Overrides)

For FY 2022-02 GTAS reporting window, OMB will submit GTAS override requests for 80 TAFSs in the Executive branch where the amounts on lines 5311, 5312, 5313, and 5314 (start of year) for FY 2022 equal the amounts on SF 133 lines 5321, 5322, 5323, and 5324 (end of year) for the FY 2021-12 (respectively).

Office of Management and Budget

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FY 2023-08 Deadline

Budgetary USSGL accounts

Beginning & Ending balances:  420100, 445000, 465000 where GTAS Prior_Year_Adjustment attribute value X

Abnormal beginning balances permitted thru FY 2023-12 GTAS reporting window

No abnormal ending balances as of the FY 2023-09 and beyond GTAS reporting windows

GTAS Edits 140-147 (SF 133/Schedule P unobligated balance memo lines)

For FY 2023-02 GTAS reporting window, OMB will submit GTAS override requests for the TAFSs in the Executive branch where the amounts on lines 5311, 5312, 5313, and 5314 (start of year) for FY 2022 equal the amounts on SF 133 lines 5321, 5322, 5323, and 5324 (end of year) for the FY 2022-12 (respectively).

Office of Management and Budget

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FY 2024-08 Deadline

Budgetary USSGL accounts

Beginning & Ending balances:  480100, 480200, 490100 where GTAS Prior_Year_Adjustment attribute value X

Abnormal beginning balances permitted thru FY 2024-12 GTAS reporting window

No abnormal ending balances as of the FY 2024-09 and beyond GTAS reporting windows

GTAS Edits 148-155 (SF 133/Schedule P obligated balance memo lines)

Note:  Beginning FY 2025, GTAS edits 148 thru 155 will be FATAL.

New budgetary USSGL accounts & TC modifications [Effective FY 2024]

(Adjusting Upward Adjustments 488100, 488200, 498100, 498200)

Financial Statement accruals (e.g. payroll), TC modifications, & OMB Circular No. A-11 [2022 proposal – Effective FY 2024]

Agency specific situations (Discuss Jan 2022 thru Mar 2022)

Office of Management and Budget

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Office of Management and Budget

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Have additional questions or concerns?  OMB will distribute a link to an “Office Hours” meeting sign up (Date/Time TBD).

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